SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
| | | |
| Date of Report (Date of earliest event reported) | | August 6, 2001 |
ELECTROPURE, INC.
(Exact name of registrant as specified in its charter)
| | | | | |
| California | | 0-16416 | | 33-0056212 |
| |
| |
|
(State or other jurisdiction
of Incorporation) | | (Commission
file number) | | (IRS Employer
Identification No.) |
| | |
| 23456 South Pointe Drive, Laguna Hills, California | 92653 |
(Address of principal executive offices) |
(Zip Code) |
| |
| Registrant’s telephone number, include area code | (949) 770-9347 |
None
(Former name or former address, if changed since last report)
TABLE OF CONTENTS
Item 4. Change in Registrant’s Certifying Accountants
On August 6, 2001, Kelly & Company resigned as the independent auditors for Electropure, Inc. As of the date of this report, Electropure, Inc. had not retained the services of a new auditing firm.
For the Company’s fiscal years ended October 31, 1999 and 2000, the financial statements were subject to going concern qualifications, but were not otherwise qualified or modified as to audit scope, or accounting principles by Kelly & Company. During the two fiscal years ended October 31, 1999 and 2000, and since October 31, 2000, there were not any disagreements with Kelly & Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Kelly & Company, would have caused it to make a reference to the subject matter of the disagreements in connection with its report, nor were there any “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K. During the two fiscal years ended October 31, 1999 and 2000, and between October 31, 2000 and August 6, 2001, Registrant did not consult with any new or other accountant on the application of accounting principles to a specified transaction, or the type of audit opinion that might be rendered on the Registrant’s financial statements or any disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined above).
Item 7. Financial Statement and Exhibits
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| | 16.1 Letter from Kelly & Company dated August 7, 2001. |
Pursuant to the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| | ELECTROPURE, INC.
(Registrant) |
| | /S/ CATHERINE PATTERSON |
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|
| | Catherine Patterson
Chief Financial Officer |
August 8, 2001
